GloBE示范規(guī)則常見(jiàn)問(wèn)題解答（中英文對(duì)照）

翻譯：思邁特財(cái)稅國(guó)際稅收服務(wù)團(tuán)隊(duì)

1. How will the global minimum tax rules ensure that MNEs pay a minimum level of tax on the income they earn in each jurisdiction?

1.GloBE規(guī)則將如何確?？鐕?guó)企業(yè)為在每個(gè)轄區(qū)取得的收入繳納最低稅？

Countries that choose to introduce the GloBE rules have agreed to do so in a consistentand coordinated way. The inter-locking nature of the GloBE Rules means thattheir adoption by a critical mass of jurisdictions will be sufficient to ensurethat MNEs are required to pay the minimum level of tax on their profits arisingin each jurisdiction where they operate. The GloBE rules incorporate an agreedrule order together with backstop or secondary rules that apply if a countrywhere an MNE is based does not apply the primary rule. For instance, if the country where the MNE is headquartered does not subject the ultimate parententity of the MNE group to the primary income inclusion rule (or “IIR”),another parent entity in the group, further down in the ownership chain, must apply the IIR under the agreed rule order. If even this does not result in the income of the MNE Group being subject to tax at the 15% minimum tax rate, the further backstop of the “UTPR” kicks in, which ensures the payment of theminimum tax through a denial of deduction or similar mechanism in all the countries where the MNE has a presence. The interlocking nature of these rules therefore ensures that top-up tax will be collected in jurisdictions that have introduced the GloBE rules even where the MNE operates in or through other jurisdictions that have not implemented the rules.

選擇引入GloBE規(guī)則的轄區(qū)已同意以一致和協(xié)調(diào)的方式進(jìn)行。GloBE規(guī)則的聯(lián)動(dòng)性質(zhì)意味著其將被大多數(shù)轄區(qū)采用，其將足以確?？鐕?guó)企業(yè)必須為其經(jīng)營(yíng)所在的每個(gè)轄區(qū)產(chǎn)生的利潤(rùn)繳納最低稅。GloBE規(guī)則將商定的規(guī)則程序與補(bǔ)充或次要規(guī)則結(jié)合在一起，如果跨國(guó)企業(yè)所在的轄區(qū)不適用主要規(guī)則，則適用次要規(guī)則。例如，如果跨國(guó)企業(yè)總部所在轄區(qū)的最終控股實(shí)體不適用主要規(guī)則（收入納入規(guī)則或IIR），則跨國(guó)集團(tuán)中位于所有權(quán)鏈條下游的中間控股實(shí)體必須根據(jù)商定的規(guī)則程序適用IIR，若跨國(guó)企業(yè)集團(tuán)的收入仍然沒(méi)有達(dá)到按15%的最低稅率征稅的標(biāo)準(zhǔn)，則補(bǔ)充規(guī)則（低稅支付規(guī)則或UTPR）將進(jìn)一步支持和發(fā)揮作用，確保通過(guò)不能稅前扣除的方式或類似機(jī)制在跨國(guó)企業(yè)所在的所有轄區(qū)繳納最低稅款。因此，即使跨國(guó)企業(yè)在其他轄區(qū)或通過(guò)未實(shí)施該規(guī)則的轄區(qū)運(yùn)營(yíng)時(shí)，這些規(guī)則的聯(lián)動(dòng)性質(zhì)確保了在引入GloBE規(guī)則的轄區(qū)征收補(bǔ)足稅。

While countries are not required to adopt the GloBE rules, jurisdictions that adopt the GloBE rules will apply an effective tax rate test using a common tax base and a common definition of covered taxes to determine whether an MNE is subjectto an effective tax rate below the agreed minimum rate of 15% in any jurisdiction where it operates. Having a common, consistent effective tax ratetest as the foundation of the global minimum tax rules ensures a level playingfield and puts a floor under tax competition.

雖然不要求所有的轄區(qū)都采用GloBE規(guī)則，但采用GloBE規(guī)則的轄區(qū)將使用通用稅基和涵蓋稅種的通用定義進(jìn)行有效稅率測(cè)試，以確定跨國(guó)企業(yè)在其運(yùn)營(yíng)的任何轄區(qū)的有效稅率是否低于商定為15%的最低稅率。通用且一致的有效稅率測(cè)試是作為GloBE規(guī)則的基礎(chǔ)，其可確保公平競(jìng)爭(zhēng)并為稅收競(jìng)爭(zhēng)劃定底線。

2.What are the benefits of the global minimum tax rules for IF members and what will be the impact on developing countries?

2. GloBE規(guī)則對(duì)包容性框架成員有什么好處，對(duì)發(fā)展中國(guó)家有什么影響？

Witha minimum effective tax rate of 15%, the GloBE rules are expected to generate around USD 150 billion in additional global tax revenues per year. This includes not only the revenues expected from the application of the rules themselves, but also additional corporate income tax revenues expected from the resulting reduction in profit shifting activity as a consequence of introducing the rules. A jurisdictional effective tax rate of 15% is a big step up from the historically often very low rates on foreign source income of MNEs.

GloBE規(guī)則的最低有效稅率為15%，預(yù)計(jì)每年會(huì)在全球產(chǎn)生約1,500億美元的額外稅收，這不僅包括因應(yīng)用該規(guī)則本身而產(chǎn)生的預(yù)期收入，還包括因引入該規(guī)則而導(dǎo)致利潤(rùn)轉(zhuǎn)移活動(dòng)減少而預(yù)期產(chǎn)生的額外企業(yè)所得稅收入?？鐕?guó)企業(yè)境外來(lái)源收入歷來(lái)采用非常低的稅率，規(guī)定一個(gè)轄區(qū)15%的有效稅率是一大進(jìn)步。

The GloBE rules acknowledge the calls from developing countries for more transparent, mechanical, predictable rules to level the playing field and reduce the incentive for MNEs to shift profits out of developing countries. The GloBE rules are expected to reduce pressure on governments to offer waste fultax incentives and tax holidays, while still providing a carve-out for certain income that arises from real substance. In addition to this, developing countries are expected to be able to further protect their tax base through the application of a treaty based Subject to Tax Rule (STTR) which will allow countries to retain their taxing right, which they may have otherwise ceded under a tax treaty, on certain payments made to related parties abroad which often pose BEPS risks, such as interest and royalties.

GloBE規(guī)則認(rèn)可發(fā)展中國(guó)家呼吁制定更透明、更具機(jī)制性的、可預(yù)測(cè)的規(guī)則，以利于公平競(jìng)爭(zhēng)，并減少跨國(guó)企業(yè)將利潤(rùn)轉(zhuǎn)移出發(fā)展中國(guó)家的動(dòng)機(jī)。GloBE規(guī)則預(yù)計(jì)將減輕發(fā)展中國(guó)家政府提供浪費(fèi)性稅收優(yōu)惠和免稅期的壓力，同時(shí)該規(guī)則還對(duì)實(shí)質(zhì)經(jīng)營(yíng)活動(dòng)的固定回報(bào)給予一定的扣除。除此之外，預(yù)計(jì)發(fā)展中國(guó)家將能夠通過(guò)適用基于稅收協(xié)定的應(yīng)稅規(guī)則來(lái)進(jìn)一步保護(hù)其稅基，應(yīng)稅規(guī)則允許各轄區(qū)保留其根據(jù)稅收協(xié)定可能已經(jīng)放棄的稅權(quán)，對(duì)向境外關(guān)聯(lián)方支付的某些經(jīng)常構(gòu)成BEPS風(fēng)險(xiǎn)的款項(xiàng)（如利息和特許權(quán)使用費(fèi)）保留征稅權(quán)利。

3.Are countries required to adopt the global minimum tax rules, what happens if they don't?

3.各轄區(qū)是否必須采用全球最低稅規(guī)則，如果不采用會(huì)怎樣？

The GloBE rules are not mandatory but have been agreed as a “common approach”. This means that jurisdictions are not required to adopt the GloBE rules, but if they choose to do so, they agree to implement and administer them in a way that is consistent with the agreed outcomes set out under those rules. Even if they do not implement the rules, agreement on a common approach means that one jurisdiction accepts the application of the GloBE Rules by another in respect of MNEs operating in its jurisdiction.

GloBE規(guī)則不是強(qiáng)制性的，但已被商定為“通用方法”。這意味著各轄區(qū)不需要適用GloBE規(guī)則，但如果其選擇適用，就相當(dāng)于同意以與這些規(guī)則規(guī)定的已成共識(shí)的結(jié)果一致的方式，來(lái)實(shí)施和管理這些規(guī)則。即使其不執(zhí)行這些規(guī)則，就共同方法達(dá)成共識(shí)也意味著一個(gè)轄區(qū)接受另一個(gè)轄區(qū)在對(duì)其管轄范圍內(nèi)運(yùn)營(yíng)的跨國(guó)公司適用GloBE規(guī)則。

4.Has the IF consulted with business and other stakeholders on the design of the global minimum tax rules?

4.包容性框架是否就全球最低稅規(guī)則的設(shè)計(jì)咨詢了企業(yè)和其他利益相關(guān)者？

There have been public consultations on both Pillars One and Two since the launch ofthe digital economy project in 2019. An initial public consultation on the key aspects of Pillar Two took place in March 2019 following the release of apolicy note by the Inclusive Framework members in January 2019. A second public consultation took place in December 2019 after the release of the Programme of Work in May 2019. This second consultation focused on the design of the taxbase and the use of financial accounts. The Blueprint on Pillar Two, which wasd eveloped following this consultation, addressed all the key technical aspects of the design of the GloBE rules. The Blueprint was released in October 2020,and a third public consultation took place in January 2021 to discuss the Blueprint. The input provided by stakeholders on the blueprint informed the discussions that were held throughout this year in developing the GloBE Model Rules.

自2019年數(shù)字經(jīng)濟(jì)項(xiàng)目啟動(dòng)以來(lái)，已經(jīng)就支柱一和支柱二進(jìn)行了公眾咨詢。2019年1月包容性框架成員發(fā)布政策說(shuō)明后，于2019年3月就支柱二的關(guān)鍵方面進(jìn)行了初步公眾咨詢。在2019年5月發(fā)布工作計(jì)劃后，于2019年12月進(jìn)行了第二次公眾咨詢。第二次咨詢的重點(diǎn)是稅基的設(shè)計(jì)和金融賬戶的使用。在此次咨詢之后制定的支柱二藍(lán)圖在從所有關(guān)鍵技術(shù)層面解決了GloBE規(guī)則設(shè)計(jì)。該藍(lán)圖于2020年10月發(fā)布，并于2021年1月進(jìn)行了第三次公眾咨詢以討論該藍(lán)圖。利益相關(guān)者就藍(lán)圖提供的意見(jiàn)為今年全年在制定“GloBE示范規(guī)則”過(guò)程中舉行的討論提供了信息。

Inaddition to these consultations, there has been direct consultation with stakeholders, including civil society, in relation to particular aspects of the design of the rules. Also, the work has benefitted from ongoing input and engagement with a Business Advisory Group set up by the OECD’s Business and Industry Advisory Committee (BIAC).

除了前述咨詢之外，還與包括民間團(tuán)體在內(nèi)的利益相關(guān)者就規(guī)則設(shè)計(jì)的特定方面進(jìn)行了直接咨詢。此外，該項(xiàng)工作得益于與OECD工商咨詢委員會(huì)（BIAC）設(shè)立的商業(yè)咨詢小組（Business Advisory Group）的持續(xù)投入和參與。

5. Which MNEs are in scope of the global minimum tax rules?

5.哪些跨國(guó)企業(yè)納入全球最低稅規(guī)則范圍之內(nèi)？

The GloBE Model rules will apply to MNEs that have consolidated revenues of EUR 750 million in at least two out of the last four years. This revenue threshold is broadly similar to that used for Country by Country Reporting (CbCR purposes),and is estimated to cover over 90% of the global corporate income tax base.Government entities, international organisations, non-profit organisations,pension funds or investment funds that are ultimate parent entities of an MNEGroup (and certain holding vehicles of such entities) are excluded entitiesthat are not subject to the GloBE Rules, but this exclusion does not affect the MNE Group owned by such entities, which will remain in scope of the GloBE rules if the group as a whole otherwise meets the consolidated revenue threshold.

GloBE規(guī)則將適用于在過(guò)去四年中至少有兩年的合并收入達(dá)到7.5億歐元的跨國(guó)企業(yè)。該收入門(mén)檻與國(guó)別報(bào)告門(mén)檻大致相似，估計(jì)將涵蓋全球企業(yè)所得稅稅基的90%以上。作為跨國(guó)企業(yè)集團(tuán)的最終控股實(shí)體（以及此類實(shí)體的某些控股載體）的政府實(shí)體、國(guó)際組織、非營(yíng)利組織、養(yǎng)老基金或投資基金不受GloBE規(guī)則的約束，但這種排除并不適用于此類實(shí)體擁有的跨國(guó)企業(yè)集團(tuán)，如果該集團(tuán)作為一個(gè)整體符合合并收入門(mén)檻，則該集團(tuán)仍將被納入GloBE規(guī)則范圍之內(nèi)。

6. Is the minimum tax rate of 15% high enough?

6.15%的最低稅率足夠高嗎？

The GloBE rules are based on an effective tax rate. While headline corporate income tax rates are higher than 15% in many jurisdictions, MNEs often have an effective tax rate on that income that is significantly lower than the headline rate as a result of deductions, exclusions and credits provided under locallaw. Furthermore the exemptions (or indefinite deferral) provided to firms forforeign income, combined with the ability of MNEs to structure their offshore arrangements in a way that limits their exposure to foreign taxes, means that an MNE’s effective tax rate on foreign income can be much lower than 15% and may even be close to zero in some cases. The GloBE rules will ensure that foreign income will be taxed at an effective rate of at least 15%, restoring a level playing field and eliminating the need for countries to offer very low tax rates in order to compete for inbound investment.

GloBE規(guī)則是基于有效稅率的。雖然許多轄區(qū)的整體企業(yè)所得稅稅率高于15%，但由于當(dāng)?shù)胤梢?guī)定的扣除、減免和抵免，很多跨國(guó)企業(yè)的企業(yè)所得稅有效稅率通常明顯低于當(dāng)?shù)氐恼w稅率。此外，對(duì)于境外收入提供的豁免（或無(wú)限期延期），再加上跨國(guó)企業(yè)以構(gòu)建其離岸安排方式，減少其繳納境外稅款的能力，就意味著跨國(guó)企業(yè)境外收入的有效稅率可能遠(yuǎn)遠(yuǎn)低于15%，在某些情況下甚至可能接近于零。GloBE規(guī)則將確保以至少15%的有效稅率對(duì)境外收入征稅，從而恢復(fù)公平競(jìng)爭(zhēng)環(huán)境，并消除各國(guó)為爭(zhēng)奪入境投資而提供極低稅率的需要。

7.What role does the substance carve-out play in the global minimum tax calculation? What is the likely impact on investment incentives?

7.公式化經(jīng)濟(jì)實(shí)質(zhì)排除在全球最低稅計(jì)算中起什么作用？對(duì)投資激勵(lì)的可能影響是什么？

The substance carve-out excludes from the GloBE tax base a certain amount of income calculated by reference to a fixed return on assets and payroll expenses ineach jurisdiction. The amount of this substance-based income exclusion is equalto the sum of (i) 5% of the carrying value of tangible assets located in thejurisdiction and (ii) 5% of the payroll costs for employees that performactivities in the jurisdiction. The GloBE rules also provide for a 10-yeartransition period in recognition of the potential impact of the GloBE rules onexisting incentives and existing investment. The Transition Period starts witha 10% carve-out for payroll costs and 8% carve-out for tangible assets, withthese carve-out percentages declining to 5% over time.

公式化經(jīng)濟(jì)實(shí)質(zhì)排除（即實(shí)質(zhì)經(jīng)營(yíng)活動(dòng)固定回報(bào)的扣除）的金額是根據(jù)每個(gè)轄區(qū)有形資產(chǎn)和人員工資產(chǎn)生的固定回報(bào)計(jì)算的一個(gè)收入金額。該金額為(i)位于該轄區(qū)的有形資產(chǎn)賬面價(jià)值的5%及(ii)在該轄區(qū)開(kāi)展實(shí)質(zhì)經(jīng)營(yíng)活動(dòng)的人員工資成本的5%之總和。GloBE規(guī)則還規(guī)定了10年的過(guò)渡期，以承認(rèn)GloBE規(guī)則對(duì)現(xiàn)有激勵(lì)措施和現(xiàn)有投資的潛在影響。過(guò)渡期從人員工資的10%排除比例和有形資產(chǎn)的8%排除比例開(kāi)始，隨著時(shí)間的推移，這些排除比例下降到5%。

A substance carve-out based on assets and payroll costs allows a jurisdiction tocontinue to offer tax incentives that reduce taxes on routine returns frominvestment in substantive activities, without triggering additional GloBE top-up tax. Given the carve-out covers investment in both tangible assets and payroll it will have broad application to a wide range of different industries.

公式化經(jīng)濟(jì)實(shí)質(zhì)排除即允許各轄區(qū)繼續(xù)提供稅收優(yōu)惠，減少對(duì)實(shí)質(zhì)性活動(dòng)投資的常規(guī)回報(bào)的稅收，而不會(huì)觸發(fā)額外的GloBE補(bǔ)足稅。鑒于公式化經(jīng)濟(jì)實(shí)質(zhì)排除涵蓋了有形資產(chǎn)和人員工資，其將廣泛應(yīng)用于不同行業(yè)。

8.Are there mechanisms to address timing differences?

8.是否有解決時(shí)間差異的機(jī)制？

Income or loss may be recognised in a different year for financial accounting and tax.Given that the GloBE rules rely on the financial accounts for calculating thetax base, special rules are needed to adjust for fluctuations in the effectivetax rate that are attributable to these timing differences. MNEs already use deferred tax accounting principles to track differences between financial accounting and local tax in the timing in the recognition of income andexpenses. The GloBE rules leverage these deferred tax accounting mechanisms to adjust for timing differences under GloBE.

收入或虧損可能會(huì)在會(huì)計(jì)核算和稅收的不同年度確認(rèn)。鑒于GloBE規(guī)則依賴于會(huì)計(jì)核算來(lái)計(jì)算稅基，因此需要特殊規(guī)則來(lái)調(diào)整因這些時(shí)間差異導(dǎo)致的有效稅率的波動(dòng)?？鐕?guó)企業(yè)已經(jīng)使用遞延所得稅的會(huì)計(jì)原則來(lái)跟蹤會(huì)計(jì)核算和當(dāng)?shù)囟惙ㄔ诖_認(rèn)收入和費(fèi)用的時(shí)間上的差異。GloBE規(guī)則利用這些遞延所得稅會(huì)計(jì)核算機(jī)制來(lái)調(diào)整GloBE下的時(shí)間差異。

When an item of income is recognised for GloBE purposes before it is recognised forlocal tax purposes, credit is given at the minimum rate for the tax that willbe paid in the future with respect to such income (i.e., a deferred taxliability). Because credit is given for tax to be paid in the future, thetiming difference does not give rise to minimum tax. The GloBE deferred taxaccounting mechanism incorporates a number of limitations on the use ofdeferred tax accounting that are designed to protect the integrity of theoutcomes under the GloBE rules.

當(dāng)一項(xiàng)收入在作為當(dāng)?shù)貞?yīng)稅收入確認(rèn)之前，已作為GloBE目的而確認(rèn)時(shí)，就該收入未來(lái)將支付的稅款（即遞延所得稅負(fù)債），按最低稅率給予抵免。因?yàn)樵谖磥?lái)繳納的稅款是給予抵免的，所以時(shí)間差異并不會(huì)導(dǎo)致最低稅的產(chǎn)生。GloBE遞延所得稅會(huì)計(jì)機(jī)制對(duì)遞延所得稅會(huì)計(jì)的使用進(jìn)行了一些限制，其旨在保護(hù)GloBE規(guī)則下結(jié)果的完整性。

9.What are the limitations and adjustments on the use of deferred tax accounting?

9.使用遞延所得稅會(huì)計(jì)方法解決時(shí)間差異問(wèn)題時(shí)，有哪些局限和調(diào)整？

The application of the deferred tax accounting approach under the GloBE rules incorporates a number of safe guards designed to ensure that this approach neutralises only temporary differences between tax and book, and that credit isonly given for tax that will be paid within an appropriate time frame. Thedeferred tax accounting approach under the GloBE rules starts with the totalamount of deferred tax adjustments for the year as reported in the financialaccounts of the group entity and then makes three key adjustments:

在GloBE規(guī)則下，運(yùn)用遞延所得稅會(huì)計(jì)方法包含許多保障措施，其旨在確保這種方法僅抵消稅會(huì)之間的暫時(shí)性差異，并且僅對(duì)將在適當(dāng)時(shí)間范圍內(nèi)支付的稅款給予抵免。根據(jù)GloBE規(guī)則，遞延所得稅會(huì)計(jì)方法從集團(tuán)實(shí)體會(huì)計(jì)報(bào)告的當(dāng)年遞延所得稅總額開(kāi)始，然后進(jìn)行三個(gè)關(guān)鍵調(diào)整：

?It removes deferred tax items that reflect management’s views on future outcomes (such as changes invaluation of tax losses and uncertain tax positions);

?It excludes deferred tax on items that are not included within the GloBE tax base – this includes requiring an immediate adjustment for tax losses that result from non-economic deductions.

?It caps the accrued deferred tax assets and liabilities at the minimum rate in order to ensure a credit for deferred taxes only provides shelter for the corresponding timing difference and cannot be used to generate extra credit under the rules;

?剔除了反映管理層對(duì)未來(lái)預(yù)測(cè)的遞延所得稅項(xiàng)目（例如，稅收損失估值的變化和不確定的稅收狀況）。

?排除了不在GloBE稅基中的遞延所得稅，這包括要求立即調(diào)整因非經(jīng)濟(jì)扣除而導(dǎo)致的稅收損失。

?以最低稅率限制應(yīng)計(jì)遞延所得稅資產(chǎn)和負(fù)債，以確保遞延所得稅的抵免僅為時(shí)間差異，并且不能用于根據(jù)規(guī)則產(chǎn)生額外抵免。

Further the deferred tax accounting approach incorporates a recapture rule that limits allowable timing differences under this approach to five years. This recapturerule requires a deferred tax liability to be reversed to the extent it is notpaid within five years from when it was originally creditable under GloBE. Thefive-year recapture rule does not apply to certain deferred tax liabilities that relate to particular long-term items recognised as requiring an exceptionon policy grounds. Items that are not subject to the five year recapture rule include cost recovery allowances on tangible assets, R&D expenses and fairvalue accounting on unrealised gains.

此外，遞延所得稅會(huì)計(jì)方法納入了一項(xiàng)轉(zhuǎn)回規(guī)則（recapture rule），該規(guī)則將這種方法下允許的時(shí)間差異限制在五年內(nèi)。該規(guī)則要求遞延所得稅負(fù)債需在最初根據(jù)GloBE規(guī)則計(jì)提時(shí)起五年內(nèi)未支付的范圍內(nèi)轉(zhuǎn)回。這項(xiàng)規(guī)則不適用于某些與特定的長(zhǎng)期項(xiàng)目有關(guān)，并且被確認(rèn)為基于政策原因需要被排除在外的遞延所得稅負(fù)債，不受五年轉(zhuǎn)回規(guī)則約束的科目包括有形資產(chǎn)的成本確認(rèn)備抵科目、研發(fā)費(fèi)用和未實(shí)現(xiàn)收益的公允價(jià)值會(huì)計(jì)科目。

Finally the GloBE rules also incorporate an alternative mechanism, primarily intended for MNEs that incur losses in low tax jurisdictions, that allows for acarry-forward of those losses in the form of a deemed tax asset that is pricedat the minimum rate.

最后，GloBE規(guī)則還納入了一種替代機(jī)制，主要針對(duì)在低稅轄區(qū)虧損的跨國(guó)企業(yè)，該機(jī)制允許以最低稅率，以視同遞延所得稅資產(chǎn)的形式彌補(bǔ)這些虧損。

10.Do the global minimum tax rules provide any allowance for losses incurred in a period prior to the introduction of the rules?

10.全球最低稅收規(guī)則是否規(guī)定了在實(shí)施規(guī)則之前發(fā)生的損失可以彌補(bǔ)？

The GloBE rules provide a transition rule to take into account losses that have been incurred prior to the effective date of the rules. To the extent MNEs have tax attributes resulting from tax losses reflected in their financial accounts,such attributes may generally be carried-forward into the global minimum tax regime and may be used in future years to offset income. This ensures that inappropriate outcomes do not occur where by minimum tax is charged simply because a MNE is using an attribute that arose as a result of a tax loss priorto the effective date of the global minimum tax rules.

GloBE規(guī)則提供了一個(gè)過(guò)渡規(guī)則，以考慮在規(guī)則生效日之前發(fā)生的損失。如果跨國(guó)企業(yè)具有因會(huì)計(jì)中反映的稅收損失而產(chǎn)生的稅收屬性，則這些屬性通?？梢越Y(jié)轉(zhuǎn)到全球最低稅收制度中，并可能在未來(lái)幾年用于抵消收入。這確保不會(huì)發(fā)生不適當(dāng)?shù)慕Y(jié)果，即僅僅因?yàn)榭鐕?guó)企業(yè)使用在全球最低稅收規(guī)則生效日期之前因稅收損失而產(chǎn)生的屬性而收取最低稅收。

11.What are the expected administrative and compliance costs resulting from the introduction of the global minimum tax rules?

11.引入全球最低稅收規(guī)則會(huì)產(chǎn)生哪些預(yù)期的征管與遵從成本？

The GloBE rules have been designed with the objective of minimising cost and complexity for both tax authorities and taxpayers within the context of the tax policy objectives of Pillar Two. The drive for simplicity has informed a number of design choices including:

GloBE規(guī)則設(shè)計(jì)目的是在支柱二的稅收政策目標(biāo)的背景下，將稅務(wù)機(jī)關(guān)和納稅人的遵從成本和復(fù)雜程度降至最低。對(duì)簡(jiǎn)單性的追求影響了許多設(shè)計(jì)選擇，包括：

?The use of Country-by-Country reporting (CbCR) style thresholds and definitions for determining scope.

?The reliance on entity level financial information and the use of parent financial accounting standards, with essentially no book-to-book and limited book-to-tax adjustments.

?Use of deferred tax accounting to address timing differences, including transitional rules based on existing tax accounting.

?A de minimis exclusionfor operations in a jurisdiction that are below EUR 1 million in income and EUR10 million in revenues.

?The use of the IIR as the primary rule with the UTPR acting as a backstop, which is largely driven by simplicity and lower compliance costs.

?The use of bright line and mechanical tests such as those used for the substance based carve-out and the allocation key for the UTPR.

?使用國(guó)別報(bào)告的門(mén)檻和定義來(lái)確定范圍。

?依賴實(shí)體層面的財(cái)務(wù)信息和使用母公司財(cái)務(wù)會(huì)計(jì)準(zhǔn)則，做到基本上沒(méi)有賬面對(duì)賬面的調(diào)整，且賬面對(duì)稅收的調(diào)整也有限。

?使用遞延所得稅會(huì)計(jì)方法來(lái)解決時(shí)間差異問(wèn)題，包括基于現(xiàn)有稅務(wù)會(huì)計(jì)的過(guò)渡規(guī)則。

?排除所得低于100萬(wàn)歐元和收入低于1000萬(wàn)歐元轄區(qū)內(nèi)的經(jīng)營(yíng)實(shí)體。

?使用IIR作為主要規(guī)則，UTPR作為輔助規(guī)則，這在很大程度上是由簡(jiǎn)單性和較低的遵從成本驅(qū)動(dòng)的。

?使用明線測(cè)試（bright line test）和機(jī)械測(cè)試（mechanical test），例如公式化經(jīng)濟(jì)實(shí)質(zhì)排除和UTPR的分配因子。

In addition, the forth coming Implementation Framework will include additional administrative guidance with respect to filing obligations. Safe harbours maybe developed to help mitigate compliance burdens for MNEs.

此外，即將出臺(tái)的實(shí)施框架將包括關(guān)于申報(bào)義務(wù)的征管指南?？赡芙踩垡?guī)則，以幫助減輕跨國(guó)企業(yè)的合規(guī)負(fù)擔(dān)。

12.How do the rules ensure that there are co-ordinated outcomes and avoid the risk of over-taxation?

12.GloBE規(guī)則如何確保其是多方協(xié)調(diào)的結(jié)果并避免過(guò)度征稅的風(fēng)險(xiǎn)？

The GloBE Rules are a coordinated system of interlocking rules that are intended to be adopted by jurisdictions in the form of a common approach. However, not all countries can apply their rules at the same time with respect to the same item of low-taxed income. To eliminate the risk of over- taxation under the GloBE Rules, priority rules apply which ensure that the global minimum tax rules are deactivated in situations where the low-taxed income is already subject to the minimum tax some where else. In addition, the GloBE Rules ensure that all of the jurisdictions that are implementing the rules have the same starting point about both the rules and their interpretation. The Inclusive Framework will also ensure that the rules actually operate in a co-ordinated manner as countries move into the implementation phase. The work on addressing co-ordination will form part of the GloBE Implementation Framework, which may include multilateral reviews that assess whether the GloBE Rules implemented in a jurisdiction are consistent with the Model GloBE Rules.

GloBE規(guī)則是一個(gè)聯(lián)動(dòng)規(guī)則的協(xié)調(diào)系統(tǒng)，其旨在由各轄區(qū)以共同方法的形式采用。但是，并非所有轄區(qū)都可以同時(shí)對(duì)同一項(xiàng)低稅收入適用該規(guī)則。為了消除GloBE規(guī)則下過(guò)度征稅的風(fēng)險(xiǎn)，優(yōu)先權(quán)規(guī)則的適用確保在低稅收入已經(jīng)在其他轄區(qū)繳納最低稅的情況下，全球最低稅收規(guī)則不再適用。此外，GloBE規(guī)則確保所有實(shí)施該規(guī)則的轄區(qū)在規(guī)則及其解釋方面具有相同的起點(diǎn)。包容性框架還將確保隨著各轄區(qū)進(jìn)入實(shí)施階段，這些規(guī)則實(shí)際上以協(xié)調(diào)的方式運(yùn)作。關(guān)于協(xié)調(diào)的工作將構(gòu)成GloBE規(guī)則實(shí)施框架的一部分，該框架可能包括多邊審查，以評(píng)估在一個(gè)轄區(qū)實(shí)施的GloBE規(guī)則是否與GloBE示范規(guī)則一致。

13.Do these rules require countries to introduce top-up taxes on their own taxpayers?

13.GloBE規(guī)則是否要求各國(guó)對(duì)本國(guó)納稅人征收補(bǔ)足稅？

Countries that adopt the GloBE rules are not required to introduce domestic top-up taxes on their own resident taxpayers, but may choose to do so. To the extent acountry chooses to implement a qualified domestic minimum tax, such tax will reduce the amount of top-up tax that may otherwise be applicable under the GloBE Rules and payable in another jurisdiction. For example, if top-up tax of100 is due with respect to a jurisdiction under the GloBE Rules, but suchjurisdiction imposes its own qualified domestic minimum tax of 100, there will be no incremental top-up tax due under the GloBE Rules. This crediting of aqualified domestic minimum top-up tax against a top-up tax liability under the GloBE preserves the primary taxing rights for the jurisdiction where the incomearises.

采用GloBE規(guī)則的國(guó)家不需要對(duì)其本國(guó)居民納稅人征收國(guó)內(nèi)補(bǔ)足稅，但也可以選擇這樣做。如果一個(gè)國(guó)家選擇實(shí)施合格的國(guó)內(nèi)最低稅，該稅將可以減除在另一個(gè)適用GloBE規(guī)則的轄區(qū)所需支付的補(bǔ)足稅。例如，如果某個(gè)轄區(qū)根據(jù)GloBE規(guī)則征收100元的補(bǔ)足稅，但該轄區(qū)已征收合格的國(guó)內(nèi)最低稅100元，則根據(jù)GloBE規(guī)則，這將不會(huì)產(chǎn)生應(yīng)繳納的增量補(bǔ)足稅。將符合條件的國(guó)內(nèi)最低補(bǔ)足稅抵免GloBE規(guī)定的補(bǔ)足稅義務(wù)，保護(hù)了收入產(chǎn)生所在轄區(qū)的優(yōu)先征稅權(quán)。

14.Do the global minimum tax rules apply on top of other rules, like CFC rules? Won’t that lead to double taxation?

14.全球最低稅規(guī)則是否適用于其他規(guī)則，如受控外國(guó)企業(yè)規(guī)則？這不會(huì)導(dǎo)致雙重征稅嗎？

Because the GloBE Rules operate as a minimum tax, the rules are complimentary to existing corporate tax rules, such as CFC regimes. Taxes paid on income arisingin a jurisdiction, including under CFC regimes, is taken into account for purposes of computing the effective tax rate in a jurisdiction. To the extent tax is paid at or above the minimum rate as a result of existing rules,including CFC rules, no additional tax is due under Pillar Two.

由于GloBE規(guī)則是作為最低稅運(yùn)作的，因此這些規(guī)則是對(duì)現(xiàn)有公司稅收規(guī)則，例如受控外國(guó)企業(yè)（CFC）制度的補(bǔ)充。在計(jì)算一個(gè)轄區(qū)的有效稅率時(shí)，應(yīng)考慮在該轄區(qū)產(chǎn)生的收入所支付的稅款，包括在CFC制度下支付的稅款。如果根據(jù)現(xiàn)有規(guī)則，包括CFC規(guī)則，按照或高于最低稅率繳納了稅款，則在支柱二下無(wú)需繳納額外稅款。

15.How is the GILTI co-existence referred to in the IF October Statement intended to be achieved?

15.包容性框架10月聲明中提到的，與全球無(wú)形資產(chǎn)低稅收入共同存在（GILTI co-existence）打算如何實(shí)現(xiàn)？

GILTI co-existence will be considered in the new year. Changes to the GILTI rules asthe result of US legislation, such as the Build Back Better Act, will be incorporated into this process to the extent those changes are enacted.

這將會(huì)在新年后重新考慮。由于美國(guó)的其他立法可能會(huì)改變?nèi)驘o(wú)形資產(chǎn)低稅收入規(guī)則，例如《重建更好未來(lái)法案》（Build Back Better Act），將在此更改生效后納入重新考慮的流程。

16.What are the next steps under Pillar Two?

16.支柱二下的下一步是什么呢？

Commentary to the GloBE Rules will be released in early 2022 and will provide guidance on the interpretation of the global minimum tax rules.

GloBE規(guī)則的相關(guān)評(píng)論將再在2022年年初發(fā)布，屆時(shí)也將會(huì)有相應(yīng)指南來(lái)解讀全球最低稅規(guī)則。

Stakeholder input will also be sought in the development of the GloBE Implementation Framework that will facilitate the co-ordination and administration of the global minimum tax rules. As provided in the detailed implementation plan attached to the statement released in October 2021, this work will focus on agreed administrative procedures (e.g. detailed filing obligations,multilateral review processes) and the possible use of safe-harbours to facilitate both compliance by MNEs and administration by tax authorities. The work on the Implementation Framework will be finalised by the end of 2022.

在GloBE實(shí)施框架的制定過(guò)程中，也將尋求利益相關(guān)者的意見(jiàn)，這將促進(jìn)全球最低稅規(guī)則的協(xié)調(diào)和管理。正如2021年10月發(fā)布的聲明所附的詳細(xì)實(shí)施計(jì)劃所規(guī)定的那樣，這項(xiàng)工作將側(cè)重于已達(dá)成共識(shí)的行政程序（例如詳細(xì)的申報(bào)義務(wù)、多邊審查程序）以及可能使用安全港規(guī)則來(lái)促進(jìn)跨國(guó)企業(yè)的合規(guī)性和稅務(wù)機(jī)關(guān)的征管。實(shí)施框架的工作將于2022年底完成。

Further more,a model treaty provision to give effect to the Subject To Tax Rule (“STTR”)under Pillar Two will be developed and the model treaty provision will be supplemented by commentary that explains the purpose and the operation of the STTR. A multilateral instrument will be developed by the IF by mid-2022 to facilitate the swift and consistent implementation of the STTR in relevant bilateral treaties.

此外，還將制定實(shí)施支柱二下的應(yīng)稅規(guī)則的示范協(xié)定條款，用來(lái)解釋?xiě)?yīng)稅規(guī)則的目的和運(yùn)作的評(píng)論將會(huì)用來(lái)補(bǔ)充該示范協(xié)定條款。包容性框架將在2022年年中之前制定一項(xiàng)多邊工具，以促使應(yīng)稅規(guī)則在相關(guān)雙邊協(xié)定中的轉(zhuǎn)換和在實(shí)施中保持一致性。

Public consultations will be held on the Implementation Framework in February and on the STTR in March 2022.

實(shí)施框架和STTR將分別在2022年2月和3月進(jìn)行公眾咨詢。

特別提醒，非官方譯本，如有不同理解，請(qǐng)以英文版為準(zhǔn)。